https://www.taxtmi.com/caselaws?id=774097 The HC ordered provisional release of seized imported dry dates under Section 110A of the Customs Act, 1962, following Circular No. 35 of 2017 guidelines. The petitioner must furnish a bond and bank guarantee covering differential duty of Rs. 7.8 crores within two weeks. Upon receipt of security, respondents must release goods within seven days. The court balanced revenue protection with preventing decay of perishable goods, noting provisional release doesn't affect ongoing investigations or adjudication rights. The issue of detention-cum-demurrage charges waiver was deferred for separate consideration within three months. en-us Tue, 01 Jul 2025 00:00:00 +0530 Thu, 03 Jul 2025 08:34:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774097 The HC ordered provisional release of seized imported dry dates under Section 110A of the Customs Act, 1962, following Circular No. 35 of 2017 guidelines. The petitioner must furnish a bond and bank guarantee covering differential duty of Rs. 7.8 crores within two weeks. Upon receipt of security, respondents must release goods within seven days. The court balanced revenue protection with preventing decay of perishable goods, noting provisional release doesn't affect ongoing investigations or adjudication rights. The issue of detention-cum-demurrage charges waiver was deferred for separate consideration within three months. Case-Laws Customs Tue, 01 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774097